The tariff classification of a child’s lap desk from China

N117218 August 12, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Michael S. McCullough Vandegrift Forwarding Company, Inc. 9317 Cheshire Road Sunbury, OH 43074 RE: The tariff classification of a child’s lap desk from China Dear Mr. McCullough: In your letter dated July 16, 2010, you requested a tariff classification ruling on behalf of your client, ETNA Worldwide Corp., of New York. You submitted a sample called the “On-the Go Lap Desk.” The writing surface is a 1/4"-thick piece of cardboard that measures 13” x 10” and is cushioned by a layer of fiberfill that conforms to the users lap. It has a cover of woven nylon fabric. At each end is a zippered pocket to hold crayons and such. One pocket has an elastic loop on the bottom and the other has a corresponding hook-and-loop fastener strip; when connected, they keep the pockets folded under the desk for neater carrying. The desk features a carry handle. At each corner of the writing surface are knit elastic strips to hold down papers. Your sample will be returned as requested. The applicable subheading for the On-the Go Lap Desk will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division